247 CTR 500 (Delhi), (c) CIT v. Dimension Apparels (P.) Ltd.

370 ITR 288High Court2015#1153 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Dimension Apparels (P.) Ltd. · amalgamation · corporate restructuring · scheme of arrangement · Section 147 · Section 148 · Section 153A · Section 292B · transferor company · transferee company · reassessment notice

Sections most often in play

Section 143(3)Section 147 Section 148 Section 153A Section 292B Section 143(2)Section 131 Section 132

Issues it is cited on

transferor company section 2(1a)transferee company section 39 section 2(31)cost plus method section 292b resulting company amalgamation scheme of arrangement section 292 sanctioning authority

Judgments citing 247 CTR 500 (Delhi), (c) CIT v. Dimension Apparels (P.) Ltd.

Shri Ishwarbhai Maganbhai Desai, Ahmedabad vs. The Income Tax Officer, Ward-3, Patan

In the result, appeal of the assessee is allowed

ITA 90/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad12 Apr 2018AY 2008-09

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

For Appellant: Shri T.P. Hemani, ARFor Respondent: Shri Prasson Kabra, Sr.DR

Section 142(1)Section 144Section 148Section 158BSection 292BSection 68

…al though the notice was to another assessee, who was also existing in law. Recording this factual matrix, the notice under Section 148 and assessments made were held to be invalid. 20. Commissioner of Income Tax v. Dimension Apparels Private Limited, (2015) 370 ITR 288 (Del) and Commissioner of Income Tax v. Intel Technology India (P.) Ltd., (2016) 380 ITR 272 (Kar) follow the ratio and decision in the case of Spice Infotainment Ltd. (supra), as assessment orders had been passed in the name of the non-existing assessee. These cases are therefore distinguishable. 21. Our attention was drawn to Parashuram Potter…

Ipsos Research P. Ltd, Mumbai vs. DCIT CIT Cir 10(1)(1), Mumbai

ITA 1517/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &

Section 234ASection 40

…inment Ltd & Others [Civil Appeal No. 285 of 2014 Supreme Court] (ii) Spice Infotainment Ltd Vs CIT [ITA No. 475-476 of 2011 Delhi High Court] (iii) PCIT Vs. Sapient Consulting Ltd. [ITA No. 341/2016 Delhi High Court] (iv) CIT Vs Dimensions Apparels (P) Ltd. [370 ITR 288 Delhi High Court] (v) PCIT Vs Maruti Suzuki India Ltd. [85 Taxmann.com 330 Delhi High Court] (vi) CIT Vs Intel Technology Ina P Ltd [380 ITR 272 Karnataka High Court] (vii) Sapient Consulting Ltd. Vs. DCIT [ITA 1278/Del/2014 Delhi Tribunal] (viii) ACIT Vs DLF Cyber City Developers Ltd [34 ITR 696 Delhi Tribunal] (ix) Shell India Markets Pvt. Ltd.…

Ipsos Research P.Ltd, Mumbai vs. Addl CIT Cir 11(2), Mumbai

ITA 1177/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Apr 2018AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Nishant Thakkar & JasminFor Respondent: Jayant Kumar Ld. CIT DR &

Section 234ASection 40

Diebold Systems P.Ltd, Mumbai vs. DCIT Cir 12(2)(1), Mumbai

The appeal of the assessee is allowed, as above

ITA 1060/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2009-10

For Appellant: Shri Deepak ChopraFor Respondent: Mrs. Malathi Sridharan/

Section 143(3)Section 195Section 40Section 9(1)(vi)Section 90(2)

…ogy Services Pvt. Ltd. vs ACIT, ITA No. 6313/Mum/2012 dated 16.11.2016; v) Spice Infotainment Ltd. vs CIT, (2012) 247 CTR 500 (Del HC) confirmed by Hon'ble Supreme Court vide order dated 02.11.2017 in CA No. 285 of 2014; vi) CIT vs Dimension Apparels P. Ltd., 370 ITR 288 (Delhi) confirmed by Hon'ble Supreme Court vide order dated 02.11.2017 in CA No. 285 of 2014; vii) CIT vs Intel Technology India (P) Ltd., 380 ITR 272 (Karn); and, viii) I.K. Agencies (P) Ltd. vs Commissioner of Wealth Tax, 347 ITR 664 (Cal) 6. At the time of hearing, the learned representative for the assessee has also referred to communication…

ACIT, New Delhi vs. M/S. Avk Seg (India) Power Ltd., Pune

The appeal of the department is dismissed

ITA 6731/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Dec 2017AY 2005-06

Bench: Shri B.P.Jain & Shri Sudhanshu Srivastava

For Appellant: Shri S.K. Jain, Sr. DRFor Respondent: None

Section 143Section 144Section 148

…ot of the matter which is not a procedural irregularity but a jurisdictional defect as there cannot be any assessment against a dead person. 5.2 Further, the Hon’ble Delhi High Court in the case of CIT versus Dimension Apparels Private Limited, reported in 370 ITR 288 (Delhi), has held that while section 292B could cure technical defects, it could not cure jurisdictional defect in assessment notice. The Hon’ble High Court therein held that framing of assessment against non-existing entity/person was a jurisdictional defect and participation by the amalgamated company in the assessment proceedings could not…

Pr. Commissioner of Income Tax, Central - 2 vs. M/S Xenial Investments Pvt. Ltd. Through Ip India Pvt. Ltd. (Now Known As Adhunik Technology Pvt. L

ITA/1168/2017HC Delhi19 Dec 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 115JSection 127Section 292B

…to complete the separate assessment in the name of the (by then) non- existent entity, i.e., M/s Xenial Investments Pvt. Ltd. Applying the ratio of the decision of this Court in CIT v. Spice Entertainment (ITA No.475 of 2011) and CIT v. Dimension Apparel, 370 ITR 288, the ITAT upheld the CIT (A)’s decision and held that the assessment was a nullity. The revenue urges in support of its appeal that the distinguishing feature of this case is that after repeated remand, the AO completed the assessment after noticing that the matter had been centralized under Section 127 and further taken care to ment…

Hcp Petrochem Pvt. Ltd, Through I.P. India Pvt. Ltd. (Now Known As Adhunik Technology Pvt. Ltd.), New Delhi vs. ACIT, New Delhi

In the result appeal filed by the assessee is allowed

ITA 2308/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Dec 2017AY 2012-13

Bench: Shri H.S.Sidhu & Shri Prashant Maharishihcp Petrochem Pvt. Ltd, Through Ip Vs. Acit, India Pvt. Ltd, Central Circle-18, (Now Known As Adhunik Technology New Delhi Pvt. Ltd, C/O. Kapil Goel, Adv F-36/124, Sector-7, Rohni, New Delhi Pan:Aabci0760K (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri SS Rana, CIT DR

Section 143(3)Section 144

…pany. Illustratively the cases are: (i) CIT v Micra India (P.) Ltd. [2015] 231 Taxman 809/57 taxmann.com 163 (Del); (ii) CIT v. Micron Steels (P.) Ltd. [2015] 372 ITR 386/233 Taxman 120/59 taxmann.com 470 (Del) (iii) CIT v. Dimension Apparels (P.) Ltd. [2015] 370 ITR 288/[2014] 52 taxmann.com 356 (Del) (iv) BDR Builders & Developers (P.) Ltd. v. Asstt. CIT (Decision dated 26th July 2017 passed by this Court in W.P.(C) No. 2712 of 2016) 13. The question whether, for the purposes of Section 170 (2) of the Act, the defect of passing the assessment order in the name of an non-existent entity is a mere irregularity wa…

DCIT, New Delhi vs. M/S. Oxigen Infovision Pvt. Ltd., Delhi

In the result, both appeal and the CO are dismissed

ITA 5718/DEL/2014[2007-08]Status: DisposedITAT Delhi19 Sept 2017AY 2007-08

Bench: Shri N.K. Saini & Shri K.N. Chary

Section 143(2)

…he same the assessment order came to be passed on 29.12.2009 and such an order is non-est in the eye of law. He placed reliance on the decisions reported in Spice Infotainment Ltd. vs. CIT (2012) 247 CTR 500 (Del), CIT vs. Dimension Apparels P. Ltd. (2015) 370 ITR 288 (Del), Rustagi Engineering Udyog P. 5 ITA No. 5718/Del/2014 & CO No. 166/Del/2015 Ltd. vs. Dy. CIT (2016) 382 ITR 443 (Del) and CIT vs. Micra India (P) Ltd. (2015) 231 Taxman 809 (Del). 5. Facts are admitted and there is no dispute that pursuant to the orders dated 19.01.2009 the assessee company was amalgamated with M/s Oxigen Services Indi…

DCIT, Chennai vs. M/S. Henkel India Ltd., Mumbai

In the result, the appeal filed by the Revenue is stands dismissed and the Cross-Objection filed by the assessee in Appeal No

ITA 2054/CHNY/2016[2010-11]Status: DisposedITAT Chennai20 Jun 2017AY 2010-11

Bench: Shri George Mathan & Shri S. Jayaraman

For Appellant: Ms.Priyanka Jain, AdvFor Respondent: Mr.M.N.Maurya, CIT

Section 143(3)Section 271(1)(c)

…sion of the Hon’ble Supreme Court in the ITA No.2054 & CO No.120/Mds/2016 :- 4 -: case of Saraswati Industrial Syndicate Ltd. v. CIT: 186 ITR 278 and the decision of the Hon’ble Delhi High Court in the case of CIT-III v. Dimension Apparels (P) Ltd: [2015] 370 ITR 288 (Delhi) and the decision of the Hon’ble Jurisdictional High Court of Madras in the case of CIT v. Express Newspapers Ltd: [1960] 40 ITR 38 and also the decision of the Hon’ble Jurisdictional High Court of Madras in the case of P.S.Kandaswamy Mudaliar Vs. CIT [1969] 72 ITR 212 to hold that the penalty order passed without levying penalty on non-…

M/S. Nokia Solutions and Networks India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

ITA 3169/DEL/2016[2006-07]Status: DisposedITAT Delhi31 May 2017AY 2006-07

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Nokia Solutions & Networks India Pvt. Ltd., Vs Dcit, (Formerly Known As Nokia Siemens Circle-18(2), Networks Pvt. Ltd.), 7Th Floor, Room No. 406, Building No. 9A, Dlf Cyber City, C.R. Building, Sector 25A, I.P. Estate, Gurgaon-122002 New Delhi. (Pan: Aaccn3871F) (Appellant) (Respondent) Appellant By: Shri Deepak Chopra, Adv. Respondent By: Shri T.M. Shiva Kumar, Cit Dr

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri T.M. Shiva Kumar, CIT DR

Section 10Section 254Section 92C

…procedural irregularity but a jurisdictional defect as there cannot be any assessment against dead person. Reliance was also placed on another judgment of the Hon’ble Delhi High Court in the case of CIT versus Dimension Apparels Private Limited reported in 370 ITR 288 (Delhi) wherein the Hon’ble Delhi High Court had held that while section 292B could cure technical defects, it could not cure jurisdictional defect in assessment notice. The court therein held that framing of assessment against non-existing entity/person was a jurisdictional defect and participation by the amalgamated I.T.A. No. 3169/Del/201…

Xenial Investment Pvt. Ltd, Through I.P. India Pvt. Ltd (Now Known As Adhunik Technology Pvt. Ltd.), New Delhi vs. ACIT, New Delhi

ITA 2305/DEL/2016[2004-05]Status: DisposedITAT Delhi25 May 2017AY 2004-05

Bench: Shri H.S.Sidhu & Shri Prashant Maharishixenial Investment Pvt. Ltd, Vs. Acit, Though Ip India Pvt. Ltd, Central Circle-18, (Now Known As Adhunik Technology New Delhi Pvt.Ltd, C/O. Kapil Goel Adv, F-26/124, Sector-7, Rohini, New Delhi Pan:Aabci0760K (Appellant) (Respondent) Bma Capfin Ltd, Though Ip India Pvt. Ltd, Acit, Vs. (Now Known As Adhunik Technology Pvt. Central Circle-18, Ltd), New Delhi C/O. Kapil Goel, Adv F-26/124, Sector-7, Rohini, New Delhi Pan:Aabci0760K (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. NK Bansal, Sr. DR

Section 115JSection 143(3)Section 254Section 68

…lant company which is no more in existence. The issue is that the assessment order passed on the non existing company is an illegality, which cannot be cured now. Hon'ble Delhi High Court has already decided this issue in CIT Vs. Dimensions Apparels (Pvt) Ltd 370 ITR 288 that notice issued in the name of a non-existent entity when the respondent revenue was aware of the amalgamation of the above company when it sees to exists is illegal and unsustainable. Honourable High court has held as under :- “4. The revenue, in its appeal argues, first of all that by virtue of Sections 170(1) and 170(2) of the Income Tax Ac…

Dsp Merill Lynch Securities Trading Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

ITA 3245/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 May 2017AY 2010-11

Bench: Shri C.N.Prasad & Shri Ashwani Taneja

For Appellant: Shri Madhur AgarwalFor Respondent: Shri M.V.Rajguru

Section 143(2)Section 143(3)Section 40

…Trading Ltd. is a non-existent company. In support of the contentions that the assessment made on a non-existent company is void ab initio, the Ld. Counsel for the Assessee placed reliance on the following decisions. (i) CIT Vs. Dimension Apparels Pvt. Ltd. [370 ITR 288] (Del) (ii) CIT Vs. Intel Technology India Pvt. Ltd. [380 ITR 272] (Kar) (iii) Siemens Technology Services Pvt. Ltd. Vs. ACIT in ITA No. 6313/Mum/2012 dated 16.11.2016 (iv) Westlife Development Ltd. Vs. Pr.CIT in ITA No.688/Mum/2016 6. We have heard both the parties, perused the orders of the authorities below and the decisions relied on. The Co…

Dsp Merrill Lynch Securities Trading Ltd, Mumbai vs. DCIT OSD Cir 3(1), Mumbai

ITA 5331/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 May 2017AY 2009-10

Bench: Shri C.N.Prasad & Shri Ashwani Taneja

For Appellant: Shri Madhur AgarwalFor Respondent: Shri M.V.Rajguru

Section 143(2)Section 143(3)Section 40

DCIT Cir 3(1), Mumbai vs. Dsp Merril Lynch Securities Trading Ltd, Mumbai

ITA 5315/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 May 2017AY 2009-10

Bench: Shri C.N.Prasad & Shri Ashwani Taneja

For Appellant: Shri Madhur AgarwalFor Respondent: Shri M.V.Rajguru

Section 143(2)Section 143(3)Section 40

ITO, Ooty vs. The Kilkotagiri Tea & Coffee Estates Company Ltd., Nilgiris

In the result, the appeal of the revenue stands dismissed

ITA 380/CHNY/2016[2012-13]Status: DisposedITAT Chennai23 Nov 2016AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

For Appellant: Shri Supriyo Pal, JCITFor Respondent: Shri K.Raghu, C.A

Section 143(3)Section 159

…372 ITR 386) found that merely because the assessee participated in the proceedings, that would be of no effect as there was no estoppel against law. 4. Referring to the judgment of the Delhi High Court in CIT vs. Dimension Apparels Ltd. reported in (2015) 370 ITR 288, the learned representative for the assessee submitted that the Delhi High Court found that in the case of amalgamation, the assessment must be made on the successor company. The Delhi High Court further found that the language of Section 159 of the Income Tax Act applies only to natural persons, and cannot be extended, to the dissolution of…

Valiant Glass Works P.Ltd, Mumbai vs. Asst CIT Cen Cir 38, Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1612/MUM/2013[2002-03]Status: DisposedITAT Mumbai27 Jul 2016AY 2002-03

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

For Appellant: Shri S. L. Jain, ARFor Respondent: Shri G. M. Doss, (CIT& DR)

Section 132Section 143Section 143(2)Section 143(3)Section 148Section 153ASection 154Section 263Section 28Section 80

…n support of his arguments he placed reliance upon the following judgments: 1. Judgment of Delhi High Court in the case of Spice Infotainment Ltd. Vs. Commissioner of Service Tax in ITA 475 & 476 of 2011, dated 03.08.2011 2. CIT v. Dimension Apparels P. Ltd. [370 ITR 288 (Del)] 3. I. K. Agencies P. Ltd. v CIT [347 ITR 664 (Cal)] 4. CIT v Express Newspapers Ltd. [40 ITR 38 (Mad)] 5. Judgment of Delhi High Court in the case of CIT v Micra India P. Ltd. (2015) 57 Taxmann.com 163 (Del) 6. Order of the Tribunal Mumbai Bench, in the case of Instant Holdings Ltd. ACIT in ITA no. 4593, 4748/Mum/2011 order dated 09.03.201…

Westilife Development Ltd, Mumbai vs. Pr CIT 5, Mumbai

ITA 688/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Jun 2016AY 2011-12

Bench: Shri Amit Shukla () & Shri Ashwani Taneja (Acountant Member)

Section 143(3)Section 263

Commissioner of Income Tax (C)-II vs. Micra India Pvt Ltd

ITA/441/2013HC Delhi22 Jan 2015

Section 153CSection 292BSection 391

…ITA 441/2013 & connected matters Page 1 $~59 to 64 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 22nd January, 2015 + ITA 441/2013 + ITA 444/2013 + ITA 445/2013 + ITA 446/2013 + ITA 452/2013 + ITA 461/2013 COMMISSIONER OF INCOME TAX (C)-II ..... Appellant Through Mr. N P Sahni, Sr. Standing Counsel with Mr. Nitin Gulati and Mr. Judy James, Jr. Standing Counsel versus MICRA INDIA PVT LTD ..... Respondent Through Mr. Salil Kapoor and Mr. Vikas Jain, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA…